直播电商模式下企业财务核算困境及治理路径研究

Research on Financial Accounting Dilemmas and Governance Paths of Enterprises under the Live-Streaming E-Commerce Model

摘要: 直播电商的快速发展对传统财务核算体系提出严峻挑战，其复杂的多主体契约关系导致企业在财务与税务管理中面临诸多实务难题。本文基于委托代理理论与信息不对称视角，剖析直播电商企业在收入确认、可变对价计量、成本归集及税务合规等方面的核心困境，重点探讨收入确认身份界定、高退货率影响、营销成本跨期错配及税务凭证合规等问题。研究提出，企业应以“实质重于形式”为原则，结合新收入准则界定交易身份，通过前移内控关口、构建动态数据模型、推进业财税一体化建设，系统性防范财务与税务风险。研究为直播电商企业规范财务核算、规避涉税风险提供实操建议，也为行业规范化发展提供理论参考。

Abstract: The rapid development of live-streaming e-commerce poses a severe challenge to the traditional financial accounting system. Its complex multi-party contractual relationships lead to numerous practical difficulties for enterprises in financial and tax management. This paper, based on principal-agent theory and the perspective of information asymmetry, analyzes the core dilemmas faced by live-streaming e-commerce enterprises in revenue recognition, variable consideration measurement, cost allocation, and tax compliance. It focuses on issues such as revenue recognition identity definition, the impact of high return rates, inter-period mismatch of marketing costs, and tax document compliance. The study proposes that enterprises should adhere to the principle of “substance over form”, define transaction identities in conjunction with the new revenue standard, and systematically prevent financial and tax risks by moving internal control checkpoints forward, constructing dynamic data models, and promoting the integration of business, finance, and taxation. This research provides practical suggestions for live-streaming e-commerce enterprises to standardize financial accounting and avoid tax-related risks, and also provides theoretical reference for the standardized development of the industry.